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of <h1>Madhya Pradesh Amends GST Rules: Key Changes to Rule 3 and Rule 36 for 2020 Tax Filings.</h1> The Madhya Pradesh State Government has amended the Madhya Pradesh Goods and Services Tax Rules, 2017, under the authority of Section 164 of the Madhya Pradesh GST Act, 2017. Key amendments include changes to Rule 3, allowing registered persons opting for tax under Section 10 for the financial year 2020-2021 to electronically file an intimation in FORM GST CMP-02 by June 30, 2020, and submit FORM GST ITC-03 by July 31, 2020. Additionally, Rule 36 has been amended to apply conditions cumulatively for February to August 2020, with adjustments in the September 2020 GST-3B return. The notification is effective from April 3, 2020.
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